EIN: 216000856
UEI: MJFYVVL8PHM5
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 16, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 16, 2026, which was (126 days ago).
What is a management decision? →Criteria: The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Aging Cluster, Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged. Condition: The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Aging Cluster, Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Cause: The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Aging Cluster, Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation. Effect: Although the total salaries charged to all of the grants under the jurisdiction of the Aging Cluster and Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Aging Cluster, Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements. Recommendation: The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
2023-002
Criteria: In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records. Condition: The County's reported grant expenditures contained variances when compared to the system-generated reports. These variances could not be reconciled or fully substantiated. However, the differences may have been attributable to timing of expenditures and the treatment of encumbrances. Accordingly, while the inconsistencies warrant attention and correction, they do not indicate material misstatements, misuse of grant funds, or rise to the level of questioned costs. Cause: The County did not reconcile the quarterly and annual expenditures reported to the accounting records. Effect: Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements. Recommendation: We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
2023-003
Finding: The County did complete a corrective action plan for the 2023 single audit but it was not within the required timeframe. Recommendation: We recommend the County complete a corrective action plan within 60 days of the report.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
2023-004
Finding: The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology. Recommendation: The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Management has reviewed the finding above and concurs. A corrective action plan addressing the deficiencies will be completed and submitted within 60 days of the report.
2023-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 19, 2025, which was (427 days ago).
What is a management decision? →Criteria The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner. Condition The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner. Cause The County did not have adequate staffing in place to ensure the timely reporting of the schedules. Effect The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit. Recommendation We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties. Management’s Response Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
County management will implement a corrective plan within 45 days of this report.
2022-001
Criteria The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged. Condition The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Cause The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation. Effect Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements. Recommendation The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants. Management’s Response Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
County management will implement a corrective plan within 45 days of this report.
Criteria In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records. Condition Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors. Cause The County did not reconcile the quarterly and annual expenditures reported to the accounting records. Effect Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements. Recommendation We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate. Management’s Response Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
County management will implement a corrective plan within 45 days of this report.
2022-003
Finding The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed. Recommendation We recommend the County complete a corrective action plan within 45 days of the report.
County management will implement a corrective plan within 45 days of this report.
2022-004
Finding The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology. Recommendation The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
County management will implement a corrective plan within 45 days of this report.
Finding The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees. Recommendation The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
County management will implement a corrective plan within 45 days of this report.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 30, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 30, 2024, which was (659 days ago).
What is a management decision? →All Federal and State Programs Finding 2022-001 – Significant Deficiency, Compliance Matter Criteria-The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Data Clearinghouse and other applicable parties in a timely manner. Condition-The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner. Cause-The County did not have adequate staffing in place to ensure the timely reporting of the schedules. Effect-The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit. Recommendation-We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Data Clearinghouse and any other applicable parties. Management's Response-Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Please be informed, due to the late filing of the single audit, the corrective action plan will be completed with the 2023 single audit.
2021-001
Aging Cluster Social Services for the Homeless COVID-19 Emergency Rental Assistance Program COVID-19 American Rescue Plan Finding 2022-003 -Material Weakness Criteria-In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records. Condition-Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or were not filed timely. Cause-The County did not reconcile the quarterly and annual expenditures reported to the accounting records. Effect-Certain reports submitted were not in agreement with the County's financial accounting records and/or filed timely attributing to noncompliance with reporting requirements. Recommendation-We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and filed in a timely manner. Management's Response-Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Please be informed, due to the late filing of the single audit, the corrective action plan will be completed with the 2023 single audit.
All Federal and State Programs Finding 2022-004 – Other Matter Finding-The County did not complete a corrective action plan for the 2021 single audit. Due to the timing of when the single audit for 2021 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed. Recommendation-We recommend the County complete a corrective action plan within 45 days of the report.
Please be informed, due to the late filing of the single audit, the corrective action plan will be completed with the 2023 single audit.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 28, 2024, which was (875 days ago).
What is a management decision? →All Federal and State Programs Criteria The County is required to maintain ongoing grant expenditure records enabling the timely preparation of schedules of expenditures of federal awards and state financial assistance (?schedules?) and submission of the audit to the federal clearinghouse and other applicable parties. Condition The County did not complete the schedules in a timely manner, thus was unable to file the audit with the federal clearinghouse and other parties who receive the audit by the respective due dates or filing deadlines. Cause The County did not have adequate staffing in place to ensure proper reporting of the schedules. Effect The schedules were not completed timely and needed various adjustments, delaying the submission to the federal clearinghouse. Perspective Information This finding represents a systemic problem. Recommendation We recommend that the County implement procedures to ensure the schedules are completed adequately and the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official The County is in agreement with this finding and will complete a corrective action plan within 45 days.
The County is in agreement with this finding and will complete a corrective action plan within 45 days.
2020-001
WIOA Cluster (17.258, 17.259, 17.278) Community Services Block Grant (93.569) Work First New Jersey (100-062-4545-322) Criteria The County is required to submit financial reports to the grantor agency that are due within time frames specified in grant agreements and contracts. Condition We selected a sample of reports for calendar year 2021 to test the completeness and timeliness of report submissions. For the WIOA Cluster, Work First New Jersey and Community Service Block Grant, we noted several of the reports were not completed timely or were not reviewed for reconciliation and tie out to the underlying County general ledger expenditure activity for the same time period as required. Additional details by program are noted below. ? WIOA Cluster ? 29 of 72 Local Area Reports were not completed or not completed timely. ? Workfirst New Jersey ? 17 of 48 Local Area Reports were not completed or not completed timely. ? Community Services Block Grant ? 3 of 4 quarterly expense reports were not filed timely. Cause The County does not have adequate staffing and controls in place to ensure compliance with grant reporting requirements. Effect Noncompliance with reporting requirements. Perspective Information This finding represents a systemic issue. Recommendation We recommend that the County implement procedures to ensure reports are complete, trace to the reconciled general ledger detail for the grant program and are submitted to the grantor agency timely. View of Responsible Official The County is in agreement with this finding and will complete a corrective action plan within 45 days.
The County is in agreement with this finding and will complete a corrective action plan within 45 days.
2020-002
WIOA Cluster (17.258, 17.259, 17.278) Work First New Jersey (100-062-4545-322) Criteria The County is required to charge expenditures to grant in line with allowable cost principles. Condition We sampled and tested the allocation of monthly payroll charges for County employees chargeable to the WIOA Cluster and Work First New Jersey programs. For 9 of 23 employees, the percentage of payroll charged to each grant was not in line with the approved cost allocation plan provided. Amounts charged to the programs in total did not exceed total payroll for the employees, though. Cause The County did not timely review payroll allocations across the programs to ensure approved allocations were followed. Effect Noncompliance with allowable cost requirements. Perspective Information This finding represents an isolated issue. Recommendation We recommend that the County implement procedures to review the allocations of payroll expenses across the related programs in addition to the payroll tie out and review that is already completed. View of Responsible Official The County is in agreement with this finding and will complete a corrective action plan within 45 days.
The County is in agreement with this finding and will complete a corrective action plan within 45 days.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 24, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 24, 2022, which was (1396 days ago).
What is a management decision? →Finding 2020-001All Federal and State ProgramsCriteria - The County is required to maintain ongoing grant expenditure records enabling the timely preparation of schedules of expenditures of federal awards and state financial assistance (?schedules?) and submission of the audit to the federal clearinghouse and other applicable parties.Condition - The County did not complete the schedules in a timely manner, thus was unable to file the audit with the federal clearinghouse and other parties who receive the audit by the respective due dates or filing deadlines.Cause - The County did not have adequate staffing in place to ensure proper reporting of the schedules.Effect - The schedules were not completed timely and needed various adjustments, delaying the submission to the federal clearinghouse.Perspective Information - This finding represents a systemic problem.Recommendation - We recommend that the County implement procedures to ensure the schedules are completed adequately and the audit is completed and submitted to the federal clearinghouse in a timely manner.View of Responsible Official - The County is in agreement with this finding and will complete a corrective action plan within 45 days.
Finding No. 2020-001CriteriaThe County is required to maintain ongoing grant expenditure records enabling the timelypreparation of schedules of expenditures of federal awards and state financial assistance(?schedules?) and submission of the audit to the federal clearinghouse and other applicableparties.ConditionThe County did not complete the schedules in a timely manner, thus was unable to file the auditwith the federal clearinghouse and other parties who receive the audit by the respective due datesor filing deadlines.Corrective ActionThe County hired an additional staff person to maintain County grant expenditure recordsthroughout the year and to implement a single audit year end close process in order to file thesingle audit with the federal clearinghouse by its filing deadline.Responsible PartyVerlina Jackson and David MillerAnticipated Completion DateMay of 2022 to ensure on time filing of the 2021 Single audit
2019-001
Finding 2020-002 WIOA Cluster (17.258, 17.259, 17.278) and Work First New JerseyCriteria - The County is required to provide the grantor agency with various monthly financial Local Area Reports that are due within time frames specified in grant agreements and contracts.Condition - We selected a sample of reports for calendar year 2020 to test the completeness and timeliness of report submissions. For the WIOA Cluster and Work First New Jersey grants, we noted four of theCondition (Continued) twelve monthly financial Local Area Reports were not completed accurately or timely for the 2020 monthly reports required.Cause - The County does not have adequate staffing and controls in place to ensure compliance with grant reporting requirements.Effect - Noncompliance with reporting requirements.Perspective Information - This finding represents a systemic issue.Recommendation - We recommend that the County implement procedures to ensure reports are complete and submitted to the grantor agency timely.View of Responsible Official - The County is in agreement with this finding and will complete a corrective action plan within 45 days.
Finding No. 2020-002CriteriaThe County is required to provide the grantor agency with various monthly financial LocalArea reports that are due within time frames specified in grant agreements and contracts.ConditionWe selected a sample of reports for calendar year 2020 to test the completeness andtimeliness of report submissions. For the WIOA Cluster and Work First New Jersey grants, wenoted four of the twelve monthly financial Local Area Reports were not completed accurately ortimely for the 2020 monthly reports required.Corrective ActionThe County will update its policies and procedures regarding reporting to ensure all requiredreports are completed accurately and timely as required by the grant program.Responsible PartyVerlina Jackson and David MillerAnticipated Completion DateMay of 2022
2019-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 1, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 1, 2021, which was (1723 days ago).
What is a management decision? →All Federal and State Programs: Criteria - The County is required to maintain ongoing grant expenditure records enabling the timely preparation of schedules of expenditures of federal awards and state financial assistance (?schedules?) and submission of the audit to the federal clearinghouse and other applicable parties. Condition - The County did not complete the schedules in a timely manner, thus was unable to file the audit with the federal clearinghouse and other parties who receive the audit by the respective due dates or filing deadlines. Cause - The County did not have adequate staffing in place to ensure proper reporting of the schedules. Effect - The schedules were not completed timely and needed various adjustments, delaying the submission to the federal clearinghouse. Perspective Information - This finding represents a systemic problem. Recommendation - We recommend that the County implement procedures to ensure the schedules are completed adequately and the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official - The County is in agreement with this finding and will complete a corrective action plan within 45 days.
Criteria - The County is required to maintain ongoing grant expenditure records enabling the timely preparation of schedules of expenditures of federal awards and state financial assistance (?schedules?) and submission of the audit to the federal clearinghouse and other applicable parties. Condition - The County did not complete the schedules in a timely manner, thus was unable to file the audit with the federal clearinghouse and other parties who receive the audit by the respective due dates or filing deadlines. Corrective Action - The County hired an additional staff person to maintain County grant expenditure records throughout the year and to implement a single audit year end close process in order to file the single audit with the federal clearinghouse by its filing deadline. Responsible Party - Verlina Jackson and David Miller Anticipated Completion Date - May of 2021 to ensure on time filing of the 2020 Single audit.
2018-001
WIOA Cluster (17.258, 17.259, 17.278): Criteria - The County is required to provide the grantor agency with various monthly financial Local Area Reports that are due within time frames specified in grant agreements and contracts. Condition - We selected a sample of reports for calendar year 2019 to test the completeness and timeliness of report submissions. For the WIOA Cluster of grants, we noted six of the twelve monthly financial Local Area Reports were not completed accurately or timely for the 2019 monthly reports required. Cause - The County does not have adequate staffing and controls in place to ensure compliance with grant reporting requirements. Effect - Noncompliance with reporting requirements. Perspective Information - This finding represents a systemic issue. Recommendation - We recommend that the County implement procedures to ensure reports are complete and submitted to the grantor agency timely. View of Responsible Official - The County is in agreement with this finding and will complete a corrective action plan within 45 days.
Criteria - The County is required to provide the grantor agency with various monthly final financial and performance progress reports that are due within time frames specified in grant agreements and contracts. Condition - We selected a sample of reports for calendar year 2019 to test the completeness and timeliness of report submissions. For the WIOA Cluster of grants, we noted six of the twelve monthly financial Local Area Reports were not completed accurately or timely for the 2019 monthly reports required. Corrective Action - The County will update its policies and procedures regarding reporting to ensure all required reports are completed accurately and timely as required by the grant program. Responsible Party - Verlina Jackson and David Miller Anticipated Completion Date - May of 2021
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2020, which was (2149 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 15, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 15, 2020, which was (2318 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 23, 2018. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 23, 2019, which was (2707 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2015-002
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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